V1.270 Disclosure of information

Care and management of VAT

V1.270 Disclosure of information

Disclosure of information—general

HMRC may not disclose information which is held by it in connection with a function of HMRC1.

However, this does not apply to a disclosure2:

  1.  

    •     which:

  2.  
    1.  

      –     is made for the purposes of a function of HMRC, and

    2.  

      –     does not contravene any restriction imposed by the Commissioners,

  3.  

    •     which is made in accordance with CRCA, s 20 (public interest disclosure) or CRCA, s 21 (disclosure to prosecuting authority),

  4.  

    •     which is made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to a matter in respect of which HMRC have functions,

  5.  

    •     which is made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom) relating to a matter in respect of which HMRC have functions,

  6.  

    •     which is made in pursuance of an order of a court,

  7.  

    •     which is made to Her Majesty's Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors for the purpose of an inspection by virtue of CRCA, s 27 (inspection and complaints),

  8.  

    •     which is made to the Independent Police Complaints Commission, or a person acting on its behalf, for the purpose of the exercise of a function by virtue of CRCA, s 28 (complaints and misconduct), or

  9.  

    •     which is made with the consent of each person to whom the information relates.

For examples, see R (on the application

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